Introductory text

INCOME TAX

Made 1st February 2006

Laid before the House of Commons 2nd February 2006

Coming into force 6th April 2006

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 172A(5)(f) of, and paragraphs 3(1) and 12(5) of Schedule 36 to, the Finance Act 2004^f1, and now exercisable by them^f2, make the following Regulations:

Annotations

Footnotes

f1: 2004 c. 12. Section 172A was inserted by paragraphs 38 and 64(1) of Schedule 10 to the Finance Act 2005 (c. 7) with effect from 6th April 2006, and paragraph 12(5) of Schedule 36 was amended by paragraphs 53(5) and 64(1) of Schedule 10 to the Finance Act 2005 with effect from 6th April 2006.
f2: The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50 of that Act provides that in so far as it is appropriate in consequence of section 5 a reference, however expressed, to the Commissioners of Inland Revenue is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs.